A significant part of the activity of the KPMG network with respect to non-profit organizations is concentrated in the US. KPMG handles more than 1,000 tax-exempt clients. More than 50 partners devote their skills and time to handling philanthropic issues and other matters relating to the public sector. The strong relation between the philanthropic culture and mutual aid and liability is entwined through the foundation and development of the State of Israel, and this leads to us having much experience and good knowledge on the subject. In addition, KPMG Somekh Chaikin has global experience in this industry in countries around the world and its clients include educational and health institutions as well as culture and art centers. The clients of KPMG Somekh Chaikin benefit not only from our accumulated experience in Israel, but also from the professionalism, expertise and experience of the partners around the world and in the US in particular, in the area of non-profit organizations. The network of professional and personal ties between the partners of KPMG member firms and their experience are of a great importance to the effectiveness of our work.